研究課題/領域番号 |
22K13518
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研究種目 |
若手研究
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配分区分 | 基金 |
審査区分 |
小区分07100:会計学関連
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研究機関 | 名古屋商科大学 |
研究代表者 |
Frendy 名古屋商科大学, 商学部, 准教授 (00825218)
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研究期間 (年度) |
2022-04-01 – 2025-03-31
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研究課題ステータス |
交付 (2022年度)
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配分額 *注記 |
4,160千円 (直接経費: 3,200千円、間接経費: 960千円)
2024年度: 780千円 (直接経費: 600千円、間接経費: 180千円)
2023年度: 1,430千円 (直接経費: 1,100千円、間接経費: 330千円)
2022年度: 1,950千円 (直接経費: 1,500千円、間接経費: 450千円)
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キーワード | climate change / disclosures / non-financial / CDP / ESG / Sustainable Development / Greenwashing / Japan / Financial Reporting |
研究開始時の研究の概要 |
Japan is considered as one of the leading countries with the fastest growing and the highest number of companies that disclose ESG information. This research aims develop robust measures of greenwashing, examine mitigating corporate governance characteristics, and investigate its effect on accounting conservatism. This research provides insights for Japanese capital market participants and regulators concerned with the reliability of ESG information.
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研究実績の概要 |
Greenwashing is defined as the presentation of misleading positive environmental disclosures. This study examines whether the extent of greenwashing is influenced by corporate governance and assurance using a sample of 429 Japanese companies from 2018-2019 and presents five key findings. Environmental disclosure is positively associated with actual environmental performance. Firms observed with high risk of greenwashing are likely to understate their disclosures, and those firms are likely to use third-party assurance. Assurance is only effectively in mitigating the disclosures-performance asymmetry for non-greenwashing companies. Existing corporate governance is ineffective in curbing greenwashing, indicating a need to develop more effective regulations, standards, and practices.
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現在までの達成度 (区分) |
現在までの達成度 (区分)
2: おおむね順調に進展している
理由
The research progress progresses relatively smoothly as the empirical analysis of the data obtained in the first year of the research has been completed and the first draft of the working paper has been written.
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今後の研究の推進方策 |
The paper will be presented in several domestic and international academic conferences to receive feedbacks and comments for further revisions. The revised working paper will be submitted for publication in an international peer-reviewed journal by the end of the year.
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